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All Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Jurnal Penelitian Manajemen (JPEMA) RANGGUK: Jurnal Pengabdian Kepada Masyarakat Jariyah : Jurnal Ilmu Akuntansi dan Keuangan Syariah
Endah Sri Wahyuni
Institut Agama Islam Negeri Kerinci
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Return On Equity (ROE) dan Gross Profit Margin (GPM) Terhadap Pertumbuhan Laba Pada Bank Umum Syariah Endah Sri Wahyuni
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 6 No 2 (2023): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v6i2.326

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari dua variabel X yaitu Return On Equity (X1) dan Gross Profit Margin (X2) Terhadap Pertumbuhan Laba (Y) di Bursa Efek Indonesia dengan 30 sampel dari 6 Bank Umum Syariah. Penelitian ini menggunakan jenis penelitian dengan menggunakan data panel. Penelitian ini merupakan penelitian jenis kausal dengan pemdekatan kuantitatif. Metode analisis data yang digunakan adalah regresi linear berganda dengan software SPSS 26. Hasil uji t dari variabel Return On Equity (X1) menunjukkan thitung > ttabel yaitu 4,906 > 2,050 dengan nilai sig 0,000 < 0,05 dapat disimpulkan Ha1 diterima dan Ha0 ditolak. Dari hasil uji t untuk variabel Gross Profit Margin (X2) menunjukkan thitung > ttabel yaitu 0,254 < 2,050 dengan nilai sig sebesar 0,801 > 0,05 dapat disimpulkan Ha2 ditolak dan Ha0 diterima. Hasil pengujian yang di dapat pada Bank Umum Syariah menunjukkan bahwa terdapat pengaruh signifikan dari variabel independen secara simultan terhadap variabel dependen, sehingga Ha3 diterima, yakni terdapat pengaruh positif dan signifikan variabel Return On Equity dan Gross Profit Margin terhadap Pertumbuhan Laba.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2022 Elex Sarmigi; Endah Sri Wahyuni; Maryanto Maryanto; Alek Wissalam Bustami
Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah Vol. 1 No. 2 (2024)
Publisher : Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jariyah.v1i2.2967.109-125

Abstract

This study examines the effect of profitability ratios, namely return on assets (ROA), leverage ratios, debt to equity ratios (DER), firm size, and total assets, on earnings management in banking companies listed on the Indonesian stock exchange. The population in this study are all banks listed on the Indonesian stock exchange. In contrast, the sample of this study is banks that consistently published their financial statements on the Indonesian stock exchange in 2015-2022. Therefore, 10 banks were obtained to be used as samples, each for 8 years. The data analysis tools used are multiple linear regression, t, and F tests. This study found that partial profitability has a positive but insignificant effect on earnings management, while leverage and firm size have a negative and significant effect. Simultaneously, profitability, leverage, and company size affected earnings management in banking companies listed on the Indonesian stock exchange in 2015-2022, with a magnitude of effect of 87,8%.
Determinasi Pengetahuan Masyarakat tentang Produk Bank Syariah: Akses Informasi, Pendidikan, Pengalaman, dan Sosialisasi Elex Sarmigi; Endah Sri Wahyuni; Bustami Bustami; Azhar Azhar; Samsul Bahry Harahap; Eva Sumanti
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 17 No. 02 (2025): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/q8fzgf22

Abstract

This study aims to analyze the influence of education, access to information, experience, and Islamic banking socialization on the level of public knowledge regarding Islamic banking products. The study employed a quantitative approach using a survey design. Data were collected through Likert-scale questionnaires distributed to 264 respondents in Sawahan Koto Majidin Village selected through a sampling technique. Data analysis was conducted using multiple linear regression, including partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The findings reveal that, partially, education, access to information, and experience do not have a significant effect on the public’s level of knowledge regarding Islamic banking products. In contrast, Islamic banking socialization has a positive and significant effect. Simultaneously, all independent variables significantly influence the level of public knowledge. These findings indicate that improving public literacy regarding Islamic banking products is more effectively achieved through intensive and sustainable socialization and educational programs. This study highlights the importance of integrated educational strategies in strengthening public Islamic financial literacy.
PENGARUH VIRAL MARKETING DAN WORD OF MOUTH TERHADAP KEPUTUSAN PENGGUNA JASA PELANGI GUEST HOUSE Lintang Putri Ramadani; Elex Sarmigi; Yuserizal Bustami; Endah Sri Wahyuni; Syamsarina Syamsarina
Jurnal Penelitian Manajemen Vol 4 No 1 (2026): JURNAL PENELITIAN MANAJEMEN
Publisher : Universitas Utpadaka Swastika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70429/jpema.v4i1.291

Abstract

Perkembangan teknologi digital telah mengubah polakomunikasi dan perilaku konsumen, khususnya dalamindustri pariwisata dan perhotelan. Media sosial kini menjadisaluran utama bagi pengguna untuk berbagi pengalaman danmemengaruhi keputusan calon pelanggan. Penelitian inibertujuan untuk menganalisis pengaruh viral marketing danword of mouth (WOM) terhadap keputusan pengguna jasaPelangi Guest House sebagai bentuk penerapan strategikomunikasi digital di sektor budget hospitality. Pendekatankuantitatif digunakan dengan metode survei melalui kuesioner daring yang disebarkan kepada responden yangberjumlah 30 orang yang pernah menggunakan layananpenginapan Pelangi Guest House. Data dianalisis dengananalisis regresi linear berganda. Hasil penelitianmenunjukkan bahwa viral marketing memiliki pengaruhsignifikan terhadap peningkatan minat dan keputusanmenginap melalui konten yang menarik dan mudahdibagikan. Sementara itu, WOM khususnya dalam bentukelectronic word of mouth (e-WOM) berperan penting dalammembangun kepercayaan dan kredibilitas merek di kalangankonsumen. Secara simultan, kedua faktor tersebutberkontribusi terhadap pembentukan keputusan penggunajasa. Temuan ini menegaskan bahwa strategi komunikasiberbasis partisipasi pengguna melalui media sosial dapatmeningkatkan daya saing usaha penginapan lokal di eradigital.
Pelatihan Manajemen Pengelolaan Keuangan Kelompok Majelis Taklim Desa Simpang Tiga Rawang, Kota Sungai Penuh Elvi Nilda; Bustami Bustami; Endah Sri Wahyuni; Samsul Bahry Harahap; Azhar Azhar; Eka Putra
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v6i1.6521

Abstract

This Community Service Program (PkM) aimed to improve the understanding and skills of the Majelis Taklim group in Simpang Tiga Rawang Village, Sungai Penuh City, in managing organizational finances effectively, transparently, and accountably. The main problems faced by the majelis taklim group were the limited ability of the administrators in financial recording, cash report preparation, budget planning, and monitoring the use of activity funds. The implementation method employed a participatory approach through several stages, including observation, needs identification, material delivery, practical training on preparing simple financial reports, discussions, and activity evaluation. The participants consisted of administrators and members of the majelis taklim group who actively participated in religious and social community activities. The results of the program indicated an increase in participants’ understanding of the importance of systematic and transparent organizational financial management. Participants were also able to prepare simple cash inflow and outflow records and understand the basic principles of activity budget planning. Furthermore, this activity encouraged the development of collective awareness in maintaining organizational financial accountability to increase the trust of members and the community. This training is expected to become an initial step in building a more professional and sustainable governance system for the majelis taklim organization.
Co-Authors Alek Wissalam Bustami Azhar Azhar Bustami Bustami Eka Putra Elvi Nilda Enggar Diah Puspa Arum Eva Sumanti Lintang Putri Ramadani Maryanto Rico Wijaya Z Samsul Bahry Harahap Sri Rahayu Syamsarina, Syamsarina Yuserizal Bustami